Mr. Moerner is a Principal in the Ares Finance and Accounting Department. Prior to joining Ares in 2022, Mr. Moerner was a Senior Vice President, Chief Accounting Officer at Red Lion Hotels Corporation, where he was responsible for oversight of all the functions of the accounting department. Previously, he was a Director at Westmoreland Coal Company, where he led the technical accounting and SEC reporting functions. In addition, he was a Senior Manager in the audit practice at KPMG LLP, where focused on financial services. Mr. Moerner holds a B.Sc. from the University of North Carolina at Asheville in Accounting and an M.P.A. from the University of Texas at Austin. Mr. Moerner holds a CPA license in the state of Colorado.